After nearly abolishing the county occupation tax last week, Madison County commissioners agreed to keep the annual business fee, yet reduce its cost.

Businesses in unincorporated areas of the county will be required to pay a flat $35 annual occupation tax. A $20 late fee will be assessed to businesses that have not paid by Aug. 1 of this year. The board, which took a tentative vote on the matter, will officially approve the changes at an upcoming meeting.

The group voted 3-2 to keep the occupation tax, with John Pethel and Mike Youngblood providing the opposition to the tax. Stanley Thomas, Dewitt “Pete” Bond and Bruce Scogin voted for the measure.

Pethel made a motion to abolish the occupation tax. He said the tax was established to help the government keep up with what businesses are in the county and that the tax was never intended as a revenue source for the county.

“We talk about taxing people for renting property,” said Pethel. “Truckers are worried about being taxed. It’s got blown way out of proportion from what we originally intended.”

Pethel asked for all money to be refunded to those who have already paid the tax for 2009.

“To do what we’re doing now, we’re just swinging wild,” he said.

Madison County’s BOC approved the tax back in January 2007, but the group has amended the county policy on the tax numerous times.

Youngblood said the board needs to make a decision and stick with it.

“If we’re going to do it, let’s do it,” said Youngblood. “If not, let’s put it off the table. We need to make a decision and go with it.”

Commissioners did have a “per employee” fee attached to the occupation tax. But the group has received numerous complaints and agreed to set a flat fee for all businesses.

Building inspection director Eddie Pritchett, who oversees the collection of the occupation tax, said the board could consider a $60 flat fee, a $40 fee or abolish the tax all together.

Commissioner Bruce Scogin proposed that the county set a flat $35 fee. This will include refunds to county businesses who have overpaid for 2009. Scogin said the occupation tax will help contractors who must have a business license to do work in other counties.

A late fee may also be assessed on businesses that do not pay by Aug. 1, but Commissioner Bond suggested that the county wait until 2010 to assess any late fees.

Youngblood noted that enforcing the fees could prove difficult.

“How can you collect late fees?” he asked Pritchett, who said the fees would be assessed when people come in to the office to pay.

“Basically, there’s no enforcement,” Youngblood added.

Pritchett said that in other counties, letters are sent to businesses that have not paid, then the code enforcement officer issues a citation if those businesses that still refuse to pay. He noted that the name “occupation tax” has a negative connotation, much more so than “business license.” But the “occupation tax” has been deemed the more appropriate term legally.

Commissioner Thomas said he wants to make sure that home businesses operating on conservation use properties are not hurt by the tax. Some have voiced concern that the documentation of a business on conservation property could jeopardize the conservation status.

However, Thomas said the occupation tax is a good thing for Madison County. He said local officials need to be able to tell people what businesses are in the county. Thomas also said the cities have businesses licenses and that it’s not fair for establishments within cities to pay a fee, while those outside of cities are exempt.

Thomas said it’s too late for the government to back out of the occupation tax.

“If we weren’t going to do this, we shouldn’t have started,” said Thomas. “You know, it’s like getting halfway into a football game and then saying, ‘time out, we’re not going to play.’ If we weren’t going to do it, we should have made that decision to start with.”

LOL...read the last quote from Stanley Thomas at the end. That guy just proves he is an idiot every time he opens his mouth.

A more appropriate analogy regarding the Madison Co. Bad For Business Tax is that once one realizes one has made a mistake and is doing something that is harmful, one should STOP, immediately, not just continue doing something stupid because, well, one started!

Stanley Thomas, it's good to know that if you start, say, walking into a pond that you won't stop when you realize you are in over your head - you'll just keep on walking because, as you put it,.....

"If we weren’t going to do it, we should have made that decision to start with.”....

I OWN A BUSINESS IN THIS COUNTY AND PURCHASED A OCCUPATIOMAL TAX CERTIFICATE IT COST ME MORE
THAN MY SOUTH CAROLINA BUSINESS LICENSE THAT
COVERS ME IN THREE AREAS OF CONTRACTING AND
NO PER EMPLOYEES FEES OUR COMMISSIONERS SHOULD
HAVE CHECKED HOW THINGS ARE DONE ELSEWHERE BEFORE THEY PASS LAWS THAT COST TAXPAYERS HARD EARNED MONEY I GUESS IT WAS TOO MUCH TROUBLE TO
TYPE UP PAPERS THAT SAID MC DID NOT REQUIRE A
LICENSE THANKS AGAIN FOR TAKING MORE OF OUR
MONEY WITH NO SERVICES

I think the entire thing needs to be thrown out! It's a very rough time for everyone, we do not need this form of tracking. For peats sake, just leave things like they were! Every penny counts. I am so against this, it isn't funny!

There you have it. When Pete Bond was running for office, he assured me he did not want to raise taxes. He lied.

Here we are in a Depression and Stanley Thomas and Bruce Scogin and joined the dishonest Bond in RAISING TAXES right after the election. This is exactly what we are SICK OF...guys promising one thing while running for office and then lying and doing exactly the opposite once they STOLE YOUR VOTE with dishonesty.

Stanley Thomas, you should be ashamed of yourself. When you realize that you're on the wrong track, have enough common sense to get off it!

You won your office by only 10 votes. If you want another shot, you only have to alienate 10 voters in our district. I now fear the damage you will do to the people of our county for your remaining term.

If a business license fee is charged, it should be for ALL businesses. A $35 flat fee is reasonable even for small businesses. The per employee fee, etc. was simply the BOC abusing their power. It would be nice if the BOC researched issues completely before jumping in both feet, only to back pedal. Make an educated decision then stick to it.
Having said that, ...Pritchett said that in other counties, letters are sent to businesses that have not paid, then the CODE ENFORCEMENT OFFICER issues a citation if those businesses that still refuse to pay.
Is this collection process really even an option? Mr. Huff has been dept. head of Code Enforcement and Animal Control, both of which are not & haven't been working. After being given all he required for Animal Control, equipment, vehicles, training, more staff/computer, a budget and a raise Mr. Huff hasn't made things work. Code Enforcement hasn't been evident from before taking on animal control. The abundance of littered businesses and private property is an embarrassment to MC. He now is asking to "scale back" animal control (will his wages be scaled back too?) for code enforcement time BUT...the BOC are considering involving him in yet another dept. How many depts. does he have to go thru before the BOC question his leadership abilities? As a taxpayer, I expect employees to earn their wages not to receive raises to avoid responsibility.

I totally agree with you in regards to Jack Huff, why
do they keep him around? The trash in the county has
recently gotten worse, not to mention the loose animals
running around, if it was his choice to scale back then
why is he not taking care of business?

What we still haven't been told is what are we getting for the additional taxes?

What about farms? Do they have to pay this? Why? or why not? That's a business.

My neighbor's kid puts a vegetable stand out by the road every year. Does he have to pay the tax? What happens if he doesn't? I assume the same thing that happens to anyone else who doesn't pay, right?

What about yard sales? The folks down the road have a yard sale every Saturday. Will they have to buy a business license? Why? or why not? They're running a business.

The folks who show up as vendors to sell at the Comer Farmer's Market - will they be required to purchase and display a business license at their booth? Why? Why not? That's a business.

What about people selling things on Ebay out of their home? Surely these will produce a lot of revenue as almost everyone has sold something on Ebay at some point. If Ebay'ers don't have to pay then certinaly no other part-time home office or business should have to pay.

What about those part-time home offices? I understand they are exempt because this tax would represent the same property being taxed twice. Why? Also, home offices are almost always part-time. Why should a part-time business with one employee who works another job be taxed TWICE and have to pay the same rate as a big corporation with lots of employees?

Businesses are struggling to survive and our BOC decides NOW is the time to raise taxes on our small businesses when Madison County is losing businesses and jobs DAILY? Are they crazy, stupid, or BOTH?

No business owners I know (and we have a large group) are paying this irrational "Bad For Business" Tax. We have decided to pool our resources and go to court, if need be. Most of us don't expect it will be enforced, and that is how it should be. The chairman doesn't have much power to make common-sense laws, but he can certainly exercise a little common-sense enforcement, or in this case a little common-sense UNenforcement. Mr. Dove, you received 70% of the vote because we understood you wanted HELP Madison Co. small businesses and you were OPPOSED to raising taxes. We trust you will do the right thing regarding enforcement of this nonsense until the next election and we WILL vote in large numbers to remove the dishonest ones who are killing Madison Co. small business - the same large numbers that carried you to one of the largest margins of victory ever seen in this county. Unless of course, you have changed your tune, too, and support enforcement of the "Bad For Business" Tax. Hopefully we can continue to support the good job you have done thus far.

Oh my gosh... Pay the $35 fee and shut up... I'm going to.. You are doing business in a county that needs to keep track of who is doing business here. Have you looked at the cost of doing business in Athens? They charge a per employee tax as well as a $25 administration fee. 2 to 3 employees would set you back $145 fee included. 5 to 6 employees $300+. If you can't afford a $35 business tax then you haven't got any BUSINESS being in business. And it's a write off!!! You'll spend way more than that on candy for the 4th of July parade. One of you posters spent a bundle on t-shirts. Right? Quit trying to stir so much crap in a county that is one of the best to live in and do business in. Especially you MadicoSmallBusiness. It appears that you have an ax to grind with the BOC and you are going to make threats and name names for the pure joy of it. And if you do sue the county, you cost the TAX PAYERS even more for your - I'm going to get even - childish vendetta.. I'd hate to see how you act when you by stamps.. Are you going to sue the United States Postal Service for increasing the postage rate?

You threaten to vote out John Dove and then in the next sentence commend him for the "good job he has done thus far". Sounds like bullying to me... I'll be your friend if you do what I want you to do. Who needs a friend like you anyway.. Grow up and get back to work over charging your customers.

For heaven sakes we have the best BOC we have had in years. They are doing a good job. Thank God you aren't one of them.

I also am a small business owner, and I agree - we don't need to create new taxes for small businesses, especially now!

Only a moron would think having a tax that can't even pay for itself (i.e., enforcement of the tax actually COSTS MORE than the tax brings in) makes any kind of sense. Richard, you're a moron. Explain how it makes sense to have a tax that COSTS THE COUNTY MONEY!?!

Oh Teri. Name calling.. So very small minded. If you talk to your customers the way you just did me I could see why you would struggle to pay $35. The only cost associated with enforcement of this tax is chasing down the people that don't pay it. I guess that would be you huh Teri? As well as others of course..

Richard, definitely an idiot. If you want to donate $35 a year on top of all the other taxes, no one is stopping you. Heck, you can donate even more! Most small businesses are boycotting this idiocy. The people above have a good point - collecting a tax (a tax we've done just fine without forever, by the way) during a depression that doesn't even collect enough revenue to pay for the enforcement of the tax, is, well, stupid and expensive. The idiot one-term commissioner who proposed this foolishness lost his seat on the BOC over this. I'm with the business owners above - I'm not paying it. Nobody else is paying it, our chairman is opposed to it, therefore no one is paying it.

No one I have talked to is going to pay the thing. Mr. Dove was opposed to this nonsense when he was running for office. I assume he still is. And Dove was elected by over 70%, meaning over 70% of the voters also oppose this nonsense, and meaning that Dove won't pursue enforcement, thereby reciprocating support to the people who put him in office and guaranteeing our continued support.

The chairman may not have a vote, but he can sure determine enforcement. That's why every business owner I know understands we just need to ignore this until another group of commissioners can undo the nonsense.

And Pete Bond did say he would not raise taxes, and the FIRST thing he does once he's in office? Votes to raise taxes on struggling small businesses.

...local officials need to be able to tell people what businesses are in the county.

What local officials? Does this mean that the Chamber of Commerce will actually have this info? Or do you still have to be a member to be included in the info they distribute? On several occasions I have been told they don't know, can't refer you to anyone or given outdated info. Seems this would be the place to encourage newcomers and community involvement but there is very little of that ever heard of. Maybe this would be a good thing for them to do. After all, they receive tax dollars too.

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